The State Tax Administration Agency (hereinafter the Tax Office), as the administrative organization entrusted with the effective implementation of the state and customs tax system, plays a important work to contribute to the consolidation of public accounts, and to obtain the necessary resources to finance public services.

To do this, the Tax Agency has established as fundamental and permanent strategic objectives since its creation both the prevention and the fight against tax fraud. As a result, it should, at regular intervals, define the areas of fiscal risk which are considered to be of priority attention in each financial year, as well as the basic criteria for all the verification and research actions to be carried out. on the tax obligations in which the risk profiles are met.

These risk profiles are defined in the planning instruments and, more specifically, in the Tax and Customs Control Plan, as referred to in Article 116 of Law 58/2003 of 17 December, General Tax, which is reserved without prejudice to the necessary publicity through the general guidelines which inform it.

Thus, the general guidelines of the Tax and Customs Control Plan of 2017, contain a concrete reference to the lines of action of prevention and control of fraud that are considered more relevant, although As in recent years, they constitute a mechanism for strengthening and consolidating the actions already developed in previous years, while incorporating new ones, in line with the economic-social and regulatory context in which the Tax agency develops its usual activity, thus guaranteeing the continuity and uniformity of the usual tasks of checking and investigating fraud that you develop with generality.

These guidelines revolve around three main pillars:

The prevention, investigation and control of tax and customs fraud.

Control of fraud in the collection phase.

The collaboration between the Tax Office and the Tax Administrations of the Autonomous Communities.

By virtue of the above, and in use of the privileges conferred upon me, I have agreed:

Approve the general guidelines of the 2017 Annual Tax and Customs Control Plan, which are then set forth and ordered to be published in the "Official State Gazette", as well as its dissemination by any means that is appropriate for your general knowledge.

I. Prevention, investigation and control of tax and customs fraud

Data on citizens ' property, rights, income or economic activities, obtained on the basis of statements made by themselves, information derived from third-party or third-party information actions for the collection of information, as well as those obtained through the various mechanisms of international mutual assistance are an essential instrument for the detection of fiscal risks and the optimal selection of the required Tax to be checked.

The optimal exploitation of this information, using datawarehouse-type computing tools developed within the Tax Agency, has been a constant in recent years and will be reinforced throughout 2017. To this end, the development of ad hoc IT instruments to facilitate the identification of risk profiles will be intensified, using all available information in the Agency's databases. This identification will allow not only the initiation of verification procedures, but also to optimize the treatment of information on the results obtained.

The Tax Agency will also deepen the implementation of measures that will direct human and material resources towards the most effective actions in the fight against fraud, by concentrating at the central level. and regional of certain functions and competencies, which will be particularly relevant in the area of Tax Management as well as through the strengthening of the actions of collaboration and coordination between the different areas.

In this line, the development of proposals aimed at completing the implementation of joint control actions between the Tax and Financial Inspection and Tax Inspectors, through development, will continue. a set of risk analysis processes, as well as the implementation of action lines consistent with the development of successive extensive and intensive control procedures, ensuring the maximum possible impact of the actions control in sectors and business models in which there is evidence of fiscal risk.

With the same objective of guaranteeing maximum effectiveness in the fight against fraud, and in accordance with the current tax regulations and the powers of the tax office, the mechanism of the tax will be strengthened. extension of powers where necessary for the proper development of the Control Plan, in the field of the Departments of Financial and Tax Inspection and Customs and Excise.

Likewise, it will be deepened in the development of collaborative mechanisms of risk analysis, with the intervention of the Territorial Services and the Central Services of the Tax Agency, in order to guarantee greater efficiency in the actions to be carried out. In those forms of fraud that are considered to be of greater relevance, these mechanisms may be concretized in internal working groups of an interdisciplinary nature integrated by specialists in risk analysis and treatment of these risks. Combine the experience of mass analysis of the Central Services of the Tax Agency with the knowledge acquired in the development of the actions by the Territorial Services.

In 2017, actions will also be continued in order to improve the cooperative relationship between the Tax Agency and the companies attached to the Code of Good Tax Practices that voluntarily facilitate the Tax administration additional information directly related to its actions and decisions in tax matters with a prior or simultaneous nature to the presentation of its declarations, in the terms set out in the " Proposal for the strengthening the good practices of corporate tax transparency in companies adhered to the Code of Good Tax Practices " adopted at the plenary session of the Great Business Forum of 20 December 2016.

This initiative will serve as a basis for a significant number of companies to decide to take an additional step of transparency, on a voluntary basis, in line with the latest international trends in the prevention of tax fraud.

In this regard, the organs of the Inspectorate of the Tributes will continue to carry out immediate actions of verification and analysis of the information voluntarily provided by the companies adhered to the Code, and will plan and develop the information and control activities that they deem appropriate. These actions will be particularly aimed at ensuring that the strategic decisions of multinational companies are not contrary to the spirit and purpose of the reports on the lines of action or actions of the BEPS project. (Erosion and Profit Shifting Base) of the OECD. In this way, the possibilities of control and their corresponding legal certainty are approximated in time at the time of the conduct of the operations or the presentation of the declaration.

In this same vein, within the framework of the Forum of Associations and Colleges of Tax Professionals, work will be done to advance the design of a cooperative relationship mechanism between the Tax Agency and those institutions, ensuring their involvement in the prevention of professional practices that the tax administration considers to be of tax risk.

In particular, in 2017, the Tax Agency will focus its attention on the following sectors or typologies of fraud:

1. Black economy. The black economy traditionally collects all the activities tess and exploit the information received from the various countries and jurisdictions in application of the rules in force to ensure their efficient use. Progress will be made in the preparation of instruments and protocols to facilitate faster processing of CRS information at the time of its receipt.

(c) Take the necessary action, coordinated from the National Fraud Investigation Office, for the exploitation of information from internal financial or institutional sources which relate to transactions with the outside, particularly those relating to territories or jurisdictions classified as "low taxation". This exploitation will be in line with the National Plan for Information Captation.

(d) Exploitation of other information from spontaneous communications from other States, whether unique or affecting a multiplicity of Spanish taxpayers, and which would allow the tax bases of the taxpayers who hide their assets on the basis of the principle of world income.

e) Research of structures and mechanisms that generate detaxation through the relocation of rents and the use of opaque structures with an international component.

f) Investigation into persons or entities who are fictitious in their tax residence in jurisdictions in which they enjoy an advantageous tax in order to avoid paying taxes in Spain.

g) Heritage analysis derived from models 720 and 750, and from the rest of available contrast information relating to the tax or estate situation of taxpayers who present evidence of concealment and inconsistencies between the goods and rights analysed.

The concurrence of tax risks associated with the ownership and management capacity of large assets, especially when a part of them may be located abroad, constitutes a further reference in the framework of the of the control plans that the Tax Agency has been developing since its creation, which does not prevent the need to introduce new and better mechanisms of organization and internal planning, aimed at improving the set of actions of verification that they can be developed on the tax obligations that may be find under that risk profile.

The special features of these contributors require the use of sophisticated analysis tools to investigate and understand complex financial and social fabric controlled by them.

In this line, in 2017, the development of ad hoc IT tools will be boosted, which will facilitate the risk analysis of these contributors on the basis of:

Study of property changes or income transfers that, using aggressive tax planning techniques, differ or limit the effective taxation of the assets controlled by the natural person.

Use of interposed entities to channel personal rewards with a significant reduction in taxation levels.

Manifestations of economic capacity inconsistent with the taxable bases declared in the IRPF.

Availability of assets on the outside and taxation of assets.

From these analyses, the design of control actions will be carried out on the assumptions that are considered to be of greatest fiscal risk, which will be subject to verification under the principles of specialized treatment, management constant knowledge and evolution in the light of the experience gained.

In this context, the research and control work on false non-residents of high purchasing power, as well as on non-resident doubles, will continue. This phenomenon requires the tax control services of the Tax Agency to make an effort to attract the formal residence of those persons who are physically residing in Spain, but whose declared residence is well located in Spain. a territory of low taxation, either on occasion or on any territory. Among other assumptions, inconsistent situations, such as the use by non-residents of buildings acquired by legal entities established in Spain, have strong links with those natural persons, or the assumptions of buildings intended for housing which are owned by Spanish legal persons.

3. Tax avoidance practices of multinationals and companies with cross-border activity. In recent years, the international community has promoted a series of measures aimed at reducing the possibilities of tax avoidance which are covered by the interaction of certain national and international rules originally designed to the objective of avoiding double taxation.

This objective, which is essential in the development of the entire network of international conventions over many years, has determined, however, that the interaction of certain clauses of these Conventions, together with certain national rules, would lead to the possibility of double taxation, which substantially reduces tax revenues worldwide and represents harmful tax competition, generating tax planning practices in order to circumvent the taxation corresponding to the added value generated by economic activity, which aims to combat the OECD's BEPS Project.

The Spanish tax administration has been actively involved in the work coordinated by the OECD in the framework of the BEPS project. While this project formally ended in October 2015, the work required for the implementation of certain measures has continued. In this sense, it is important to highlight the work carried out in 2016 leading to the adoption of the multilateral instrument for the implementation of all those measures arising from the work of the BEPS project that require amendment of international conventions. This instrument will be the subject of signature, ratification and entry into force throughout 2017.

It is also important to highlight the changes made to the Transfer Pricing Guidelines in the framework of actions 8 to 10, as well as action 13 of the BEPS Project. These reports, which were published on 5 October 2015, were formally adopted by the OECD Council on 23 May 2016 and are therefore currently an instrument that can already be directly used as an element. interpretative of the Spanish rules on related transactions, as set out in Article 18 of Law 27/2014 of 27 November 2014 on Corporate Tax.

Finally, the initiatives related to BEPS actions which have resulted in the establishment of greater transparency commitments and which, at the level of the European Union, have been the subject of a special interest, are of particular interest. Council Directive (EU) 2015/2376 of 8 December 2015 (known as DAC3), in relation to the exchange of Tax Rulings, and of Council Directive (EU) 2016/881 of 25 May 2016 (known as DAC3) (known as DAC3) (known as DAC3). DAC4), in relation to the country-by-country exchange of the report.

The first will determine the beginning of exchanges of previous agreements from 2017 and, the second, the exchange of the aforementioned reports from 2018. Both initiatives will result in a significant increase in the information available from the tax administration regarding the taxation of multinationals operating in Spanish territory, and will improve the risk analysis processes. to achieve an improvement in the selection of the contributors to be checked.

Throughout 2017, the Tax Agency will work on the development of risk analysis modegoods, hidden rights and non-declared income, in order to regularise the tax situation of the tax payers in actions classified as defrauding:

(a) Carry out the tasks necessary for Spain to comply with its international commitments on the exchange of information, facilitating the other States Parties to agreements and conventions for the exchange of information financial accounts, income and other information, and ensuring that such exchange is effective through reciprocity.

b) Conduct precise actions in order to proc the multiple existing information is currently presented as an appropriate reference framework for the work to be developed by the tax administration. If necessary, the discrepancies between the costs which are attributable to them and the level of income declared in order to warn of the need for the declarations to be made to be communicated to the taxpayer shall be communicated to the taxpayer. corresponding.

It is essential to be able to detect if the level of income declared is consistent, to analyze all the information available in registers, administrative or private, combining with the obtaining by means of information to the clients they relate to.

Will also intensify the collaboration that the Customs Surveillance Units provide in the identification of the external signs, either through their own research actions or to contrast the information obtained by other areas of the Tax Office.

The interposition of legal persons whose only economic significance is to serve as an instrument for channelling income of natural persons whose taxation is irregularly reduced by the current rate difference (a) tax, will continue to be the subject of general monitoring, without prejudice to specific analyses to detect inconsistencies, such as for example the improper incorporation into the results of the activity of non-related personal expenditure is.

5.2 VAT-related control acts. From the National Fraud Investigation Office of the Department of Financial and Tax Inspection, coordination and management of fraud schemes organized in relation to VAT are maintained. In the fight against this mode of fraud, several areas are involved within the Tax Office itself, without forgetting the necessary coordination in the matter with the State Security Forces and Corps.

The control measures cover a broad spectrum which starts with the proper management of the census of intra-Community operators, goes through the active exchange of information with the other EU member states and by the carrying out preventive visits in the logistics companies used, and culminates, when necessary, in the actions of in-depth investigation directed to the formulation of the "early complaints" to the Prosecutor's Office or the authority The Court of Justice of the European Union is a member of the Court of Justice. networks and the adoption of appropriate judicial measures.

The national strategy for the fight against plots, with regard to the financial year 2017, includes the following operations as an object of special monitoring:

a) Sustaining of the preventive control measures of the Register of Intra-Community Operators (ROI) to purge the same allowing the access exclusively of those operators with real economic activity that does not participate in irregular practices.

b) Control of value added tax fraud schemes in intra-Community transactions and those directly linked to the first post-import deliveries relating to the material and components Non-investment-related electronic means of the taxable person. It will also be used for communicable services, such as telephone minutes. In relation to these sectors, the early detection of the instrumental operators of frames will be carried out, using the procedures provided for in the Community legislation and the analysis of information and controls of their own.

c) Combined verification and investigation of imports of consumer products, textiles and other products with Asian origin. To this end, the inspection actions shall be coordinated with other preventive and compliance-inducing measures. This is to limit the fraud caused by undervalued imports followed by sales in the black economy of a multitude of consumer products.

d) Control of active plots in the hydrocarbon sector, through the coordination of the control areas of Customs and Inspection, avoiding the abuse of the tax deposit regime in the field of VAT.

e) Control over tax deposits and deposits other than customs to prevent the use of these regimes for tax avoidance purposes. In particular, the periodic information to be provided by the operators of the establishments in respect of the impact of the excise duties shall be analysed.

(f) Early detection and immediate development of the control and research actions which are necessary in respect of the companies oriented towards the introduction of goods into the customs territory of the Union taxes payable on the occasion of importation.

g) Control of VAT reimbursement incurred on purchases of goods made by non-resident travellers in the territory of application of the tax.

5.3 Control acts on tax groups. With regard to the taxpayers covered by the special tax consolidation regime for the corporate tax or the special scheme of the value added tax entity group, the growing number of groups that choose to pay Under these special regimes, as well as the qualitative importance that the economic magnitudes own of these groups have in relation to the set of taxable persons of these taxes, advises to continue to strengthen the tax control the application of these special schemes, taking advantage of the efficiency of the mechanisms and instruments of selection which the most modern technologies make available to the tax office, seeking the right balance between actions of a general nature and those of a partial nature and adapting strategies of control to the very different particularities and characteristics of the different groups that contribute to these special regimes.

The priority areas for action will be the following:

(a) Analysis of specific risks in the control of large enterprises, with a view to enhancing actions that may have an impact on contributors to the consolidated taxation system of tax groups.

(b) The verification of the return requests submitted by the groups under the system of the Value Added Tax entity group.

(c) Special attention, as regards the tax on corporate tax groups, to the adjustments to the accounting result and to the consolidation adjustments which ultimately reduce the tax base of the group under consideration. application of the tax rate.

5.4 Corporate Tax-related actuations:

(a) Control acts aimed at verifying the correct application of the compensation of negative taxable bases in the framework of the regulation provided for in Law 27/2014 of 27 November of the Tax on Societies and in consonant with the established in relation to the limitations to their deductibility.

(b) Verification of compliance with the requirements resulting from the application of the different excise arrangements with particular emphasis on mergers, divisions, the provision of assets, exchange of securities and change of domicile, as set out in Chapter VII of the Corporate Tax Act as a general scheme applicable to restructuring operations under the generic obligation of communication to the tax administration of the operations that apply the same.

(c) Detection of organized schemes of fraud through which the mass acquisition and symbolic prices of companies are produced, on which significant d.

5.1 Current services related to professional services. The information traditionally obtained by the Tax Agency from the statements of the taxpayers themselves, together with that which can be obtained from third parties with whom the professionals relate in the framework of their economic activities, is the usual design framework for the verification tasks.

The detection of external signs of wealth that are not in accordance with the history of pre-existing income or equity statements through the combined use ofgreater coordination between the various inspection services at the border, anticipating control and greatly reducing the costs of the dispatch of goods, since the checks and inspections carried out on the goods, whether carried out by the customs office or by other bodies, will be carried out in the same place and at the same time. The consolidation of this project will undoubtedly be conditional on the possibility of presentation of the customs declarations before the arrival of the goods (pre DUA).

On the other hand, since 1 May 2016, Regulation (EU) No 952/2013 of the European Parliament and of the Council of 9 October 2013 establishing the Union Customs Code (CAU) is fully applicable. The new legal framework incorporates numerous simplifications and establishes new requirements for the authorisations of the various customs figures. For this reason, the re-evaluation of the authorisations granted to proceed, before 1 May 2019, shall be made to the revocation or replacement thereof. In addition, among the new customs simplifications, particular attention should be paid to those relating to the total or partial waiver of the customs guarantees, which will oblige the analysis of the fulfilment of the solvency requirements. economic operators who request it.

In this scope, the following controls will be intensified:

a) Control in the customs offices. The rules of the European Union provide for the clearance of import duties by the customs authorities on the basis of the presentation of a declaration by the operator, on which the customs authorities may carry out the checks necessary to ensure that the amount of the duties is in accordance with the provisions in force. Thus, the control actions in the customs office are aimed at avoiding irregular activities organised for the reduction or elimination of taxation and allow operators to adjust their performance in cases where they can make mistakes in the making of your statements, resulting in a reduction in customs fraud.

Similarly, the introduction of goods from third countries, together with the obligation to pay import duties, is subject to other conditions associated with the security and protection of citizens and that The European Union's economic and social policies are of increasing importance in the countries of our socio-economic environment, in which there is a progressive reduction in the tariff due but a greater demand for the conditions to be met. goods so that they can be imported, avoiding potentially dangerous circumstances for the health of consumers or the environment.

The controls at customs offices play a key role, both in order to ensure the proper settlement of the relevant taxes and to prevent the entry of goods which may pose risks to the Citizens and, therefore, during 2017, the following actions will be carried out, among others:

Reinforcement of actions to control the import and export of goods subject to additional controls, if not specific prohibitions such as food, medicines, radioactive material, products or waste dangerous substances, precursors of narcotic drugs, defence and dual-use material, counterfeit goods, endangered species of wild fauna and flora covered by the CITES Convention, etc.

For this purpose, risk analysis techniques shall be used and physical examinations of the goods shall be carried out or by means of scanners.

Control of movements of cash by travellers to detect amounts not declared or in excess of those authorised, both in order to prevent tax fraud and money laundering, and to guarantee the compliance with the limitations on the use of cash introduced by Law 7/2012 of 29 October.

Control of customs declarations and the elements thereof with direct effect on the settlement of taxes associated with the introduction of the goods into the customs territory of the European Union, with special reference monitoring of the use of customs and tax reliefs both in relation to goods carried by passengers and in consignments between private persons effected by post or through courier undertakings, electronic commerce, the adequacy of the declarations to the tariff information binding and export declarations, the content of which may involve the settlement of tariff duties. In this area, particular emphasis will be placed on goods with higher levels of taxation, tobacco and alcoholic beverages, which cross land borders.

(b) Comprehensive control acts on products linked to a customs warehouse or a separate customs warehouse by monitoring the movement of goods in approved establishments. It will also strengthen the control of the obligations incumbent on the operators of the establishments, revoking the authorisations in the event of non-compliance.

c) Actuations of verification and reassessment of compliance with the conditions of access to the status of the Authorized Economic Operator (OAS) or simplified procedures.

Appropriate measures shall be taken for the effective monitoring of the maintenance of the conditions and criteria required by the European Union legislation to enjoy the status of an authorised economic operator or the application of simplified procedures.

The review will meet financial solvency requirements, compliance history, commercial and transport records management, professional competence or qualification and security established in the European Union, with particular attention to the new criteria laid down by the new Union Customs Code.

In relation to the beneficiaries of the simplified declaration procedures, the purpose of the control shall be to verify whether the conditions laid down for access to the appropriate authorization are met, which are The Commission has also been able to make a decision on the application of the rules of procedure for the application of the rules of procedure. Compliance with the procedure laid down for the time limits and the data declared shall also be followed.

d) Post-import controls. After the entry of the goods into the customs territory of the Union, the checks shall be carried out to verify the origin, tariff classification and customs value declared on the occasion of the importation of goods, which shall act as In addition to the checks carried out on the premises, it has to do with those issues which, by virtue of its characteristics, make it more efficient by ex post control, either by having more information or by requiring more detailed analysis. details of the impossible to carry out at the time of the customs clearance, to prevent the circumvention of tariff duties, anti-dumping duties or the value added tax on imports. In this respect, special attention will be paid to the correct application of the outward processing regime, the declared origin and its correlation with the information available for the tax administration, to the free offices (a) the practice of goods for subsequent delivery in another Member State, to the schemes of organised fraud and to the results of the investigations carried out by the Commission within the framework of its powers. Control actions with the indirect representatives of the importers will be enhanced in this area.

9. Prevention and repression of smuggling, drradioactive waste in centralised facilities, with a particular impact on the verification of compliance with the formal obligations arising from these taxes.

8. Customs control. The Spanish customs began years ago the road towards the implementation of computer mechanisms that allow better coordination with other inspection services that act in the customs. During the year 2017, the Customs Single Window will be consolidated, which aims at the clearance of goods at the customs office through the use of computer tools which will allow for ty by the judicial bodies is entrusted to the Tax Office, carry out any necessary collection of actions, including the relevant patrimonial investigation, taking the precautionary measures from and implementing the executive actions that are possible.

All possible actions will also be carried out for the collection of the debts corresponding to the liquidations linked to Crime against Public Finance and contraband provided for in Title VI of the General Law. Tax.

Special attention will be given to the detection of acts constituting punishable insolvencies, promoting the corresponding criminal actions, and will also carry out the necessary tasks to protect the credit The Court of Justice has held that the Court of Justice has held that the Court of Justice has held that the Court of Justice has held that the Court of Justice of the European Court of Justice of the European Court of Justice legal order.

Control of the outstanding debt in the executive period: A permanent control of the outstanding debt, in particular of the debt at the time of the embargo, will be carried out in order to reduce the debt. The outstanding debt, in particular the oldest debt, will therefore be reviewed on a regular basis in order to complete the award procedure.

c) Other measures:

Control of suspended and suspended debts: Control and follow-up actions of debts paralyzed or suspended by recourse or claim will be carried out, for which the debts or maturities that are found will be reviewed. in this situation, with the aim of speeding up the execution of judgments and judgments to require payment of the debts to the taxpayers.

Control of guarantees offered: This will be done both on the guarantees provided in the case of deferrals and payments, as in the cases of suspension of guaranteed debts. This will be followed by a follow-up of the IT adequacy to the real situation of the guarantees.

III. Collaboration between the Tax Office and the Tax Administrations of the Autonomous Communities

In terms of the Autonomous Communities of the Common Regime and Cities with the Autonomy Statute (hereinafter the Autonomous Communities), the collaboration between the Tax Agency and the autonomous tax administrations essential for the proper control of the taxes transferred, be managed by the Tax Agency or by the Autonomous Communities by delegation of the State.

Law 22/2009, of 18 December, which regulates the system of financing of the Autonomous Communities of the common system and cities with the Statute of Autonomy and amending certain tax rules, gives to the Autonomous Communities the total or partial return on their territory of a series of State taxes, and delegates the competence for the management of part of these taxes-assumed by the Autonomous Communities-in particular the management of the Taxes on Heritage, Successions and Donations, Heritage Transmissions and Legal Acts Documented and certain Tribute to the Game.

This Law establishes as an essential principle the collaboration between the Tax Administrations of the State and the Autonomous Communities, in particular the promotion and development of information exchanges and planning. coordination of the control actions on the transferred taxes.

According to this law, the Higher Council for the Directorate and Coordination of Tax Management-and the corresponding Territorial Councils in the field of each Community-is the collegiate body of coordination of the management of the taxes transferred, consisting of representatives of the tax administration of the State and the Autonomous Communities, which are attributed, inter alia, to the functions of establishing uniform criteria and common procedures for exchange of information and agree on the basic lines and guidelines for the implementation of control programmes on the temporary taxes.

The Tax Office, within the framework of the agreements adopted within the Superior Council and the Territorial Councils for the Direction and Coordination of Tax Management, will enhance the exchange of information with Tax importance between the Tax Administrations of the State and the Autonomous Communities in order to increase the efficiency of the tax administration, improve the assistance to the taxpayers and, singularly, strengthen the against tax fraud and the black economy.

This will continue the exchange of information on the most relevant census data of the tax authorities through the Unified Census Shared, a consolidated database of census information obtained by the Autonomous and state tax administrations.

The periodic transmission to the tax office of the information contained in tax declarations relating to the tax paid by the Communities, such as the Transmissions Tax, shall also be encouraged. Assets and legal instruments Documented, the Tax on Successions and Donations and State taxes on the game managed by the Autonomous Communities by delegation of the State, since such information highlights the existence of from other possible taxable facts, especially in the Income Tax of the Physical Persons, Tax on Societies and Tax on Heritage.

In 2017, the Autonomous Communities will continue to provide the Information Tax Agency with the information of the numerous families and the degrees of disability. This information is necessary for the processing of advance payments of deductions by large families and degrees of disability provided for in Article 81a of Law 35/2006 of 28 November of the Income Tax Physical Persons.

For its part, the Tax Agency will continue to provide the autonomous tax administrations with access to the information on the taxes that are necessary for their proper tax management.

In addition to these general information exchanges, the exchange of specific information on certain facts, transactions, securities, goods or income with relevant tax importance will be enhanced. for the tax administration of any of the Administrations, especially for the fight against fraud. In particular, during 2017 the exchange of information for the improvement of the management of the amounts due to the tax administrations will be intensified.

It will encourage the transmission by the Autonomous Communities of information on the real values of the transfer of goods and rights in the Tax on Proprietary Transmissions and Legal Acts Documented and in the Tax on Successions and Donations that have been checked by the Autonomous Tax Administrations in the course of control procedures, given the impact of this proven value on the Income Tax of Persons Physical and Societies managed by the Tax Office.

in the same way, the reporting by the Autonomous Communities on the creation of life income, the dissolution of companies and the reduction of social capital with the allocation of funds will be enhanced. (a) the goods or rights of the company to its members, loans between private individuals and budgetary payments before it is carried out, for the purpose of the freezing of the corresponding claim in the event of the creditor maintaining outstanding debts payment with the Tax Office.

For its part, tn the field of bankruptcy will be intensified, seeking greater management of their outstanding debt as well as the follow-up of the competition. To this end, specific actions will be taken to prevent fraudulent conduct that attempts to exploit the situation in which the debtors are located to avoid paying the tax debts and will try to detect the cases. of tax liability that may specifically affect this type of debtors.

Crime Control Actions: In relation to crimes against the Public Finance and contraband, when the collection of civil liabilihe Tax Agency will provide the Autonomous Communities with specific information on asset contributions to companies that do not assume capital increase and are not documented in public writing.

finally, in the area of information exchange, cooperation between the Tax Agency and the Autonomous Tax Administrations will continue to be strengthened in the transmission of information obtained in the control procedures developed by each of them that are relevant to taxation by other tax figures managed by another Administration.

Co-ordinated planning and collaboration in the selection of taxpayers who will be the subject of control actions will be another area of priority attention. In this field, they highlight:

1. Global control of deductions on the autonomous section of the Income Tax of the Physical Persons, approved by the different Autonomous Communities, based especially on the information provided by those Communities.

Also, the information submitted by the Autonomous Communities on disability and large family for the control of taxation in the Income Tax of the Physical Persons will be used intensively.

2. A property tax on non-prescribed exercises and their relationship with the Succession and Donation Tax, by means of the crossing of information on the ownership of goods and rights, including those located abroad, and the identification of non-reporting taxpayers who are required to make a statement.

3. Significant real estate transactions for the purpose of determining the taxation of value added tax or, alternatively, for the concept of 'Onerous Transfers' of the Tax on Inheritance Transfers and Acts Documented Legal.

4. More relevant corporate operations declared exempt from the Tax on Inheritance Transmissions and Legal Acts Documented for having received the special tax regime of Chapter VII of Title VII of the Tax Law on Companies.

5. Compliance with the requirements to enjoy certain tax benefits in the Tax on Successions and Donations, through the verification of the main source of income.

6. Compliance with the requirements for the application of the cooperative tax regime.

7. Addresses declared and their modifications.

8. Verification of the requirements for the enjoyment of the IEDMT exemption or bonus for the purchase of vehicles by disabled persons and large families.

Finally, with regard to the Communities of the Foral Regime, both the Economic Concert with the Autonomous Community of the Basque Country (adopted by Law 12/2002 of 23 May), and the Economic Convention between the State and the Community Foral de Navarra (approved by Law 28/1990 of 26 December 1990) provides for the essential principles of coordination and mutual cooperation between those Communities and the State in the application of their respective schemes. tributaries.

The fundamental line of collaboration between the State and the Community of Navarre and the Forales of the Basque Country will be constituted by the exchange of information necessary to facilitate the compliance with its tax obligations and the fight against tax fraud, in particular the one which seeks to take advantage of the different regulatory differences in the different territories or the existence of different tax administrations, by means of Unlocalization formulas or abusive tax schedules.

Madrid, January 19, 2017. -Director General of the State Tax Administration Agency, Santiago Menéndez Menéndez.